I disagree with author's premise that efile is a bad idea. I think it is a good idea because 1.)it cuts down on paper; 2.)Less chance of tax return getting lost in the mail or in the IRS office 3.) The IRS likes it. Even if you efile with a tax due, you don't need to send in the payment until the last day (16Apr01). If you file an extension, you still need to send in an approximate payment by tax deadline or pay a penalty. thank you.